This paper describes a process for evaluating student learning at the course-level. Course-level data is used to inform continuous improvement of program-level assessment. The sample consists of direct and indirect measures related to 101 students enrolled in a principles of financial accounting course. Direct measures indicate that most students…

State databases offer researchers the opportunity to conduct research using data collected by states. These databases contain financial, demographic, and accountability data. Accessing and acquiring data from these repositories, though, can offer challenges to scholars interested in conducting research. This brief describes the type of data…

This chapter advocates a teaching approach for the statement of cash flows (SCF) that includes introduction of the SCF early in the curriculum using the accounting equation format, which helps students visualize the cash and accrual activities. We then adapt this accounting equation format to a worksheet model that can be used later in the…

This case describes the research process followed by two professors who chose to study student outcomes in our online accounting classrooms. Motivated by the discovery of a possible anomaly in classroom outcomes, we decided to look further. We thought the anomaly might be explained by student procrastination. If our perception proved true, the…

This mixed methods study (Creswell, 2008) was designed to test the influence of collaborative testing on learning using a quasi-experimental approach. This study used a modified embedded mixed method design in which the qualitative and quantitative data, associated with the secondary questions, provided a supportive role in a study based primarily…

Purpose: This study (a) gathered information about the kinds of dysphagia management services school-based speech-language pathologists (SLPs) provide, (b) examined the attitudes of SLPs related to dysphagia management, (c) compared the responses of SLPs on the basis of their experience working in a medical setting, and (d) investigated the…

Organizations such as the National Collegiate Athletic Association (NCAA) and the Knight Commission, as well as many members of the press, have debated for years whether intercollegiate athletics departments make money. In 2003, an NCAA study noted that 85 of the then 117 institutions in Division I-A, the highest competitive level of…

For many years the accounting profession has called for a change in the way accounting classes are taught. The AICPA in its Core Competency Framework (1999) has identified three core competency areas that are vital to future success. In this paper we present one successful way to meet this challenge by using a holistic approach to service learning…

A school district audit committee has the capacity to unearth pertinent information about the operating efficiency and effectiveness of a school district, as well as providing a more professional audit. (Author/WM)

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

A long standing debate among policymakers as well as researchers is whether and how funding affects the quality of education. Often missing from the discussion is information about the costs of providing education at the school level and below, yet such information could impart a better indication of the linkages between outcomes and resources…

This report finds problems in the ability of the five major federal credit agencies to reasonably estimate subsidy costs related to the $216.6 billion in direct loans and $712.4 billion in loan guarantees issued by the federal government. The five agencies are the Small Business Administration (SBA) and the departments of Education, Housing and…

Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…